Fact Checked by Editorial Staff 
An Employer Identification Number (EIN) is a mandatory document when it comes to filing a tax return as a business in the US. If you’re running a limited liability company with or without employees, you must be aware of certain tax-related points that may cause you pain in the future. Filing a tax return is definitely one of them.
The IRS (Internal Revenue Service) has strict rules for every individual and business across the 50 states when it comes to filing your taxes. But, what happens when your due date is near and you still haven’t received your EIN? This article comes with solutions to this problem. Let’s see, as an LLC, how to file taxes without an EIN.
- It is absolutely necessary to get the EIN before you file the taxes as an LLC.
- LLCs can file for tax filing extension if they haven’t received the EIN yet.
- Contact IRS as soon as possible if the deadline is near but EIN hasn’t arrived.
- Pay the tax dues online and check the option for filing extension request.
How to File LLC Taxes Without an EIN?
A very honest answer to this question is: ‘You cannot file LLC taxes without an EIN.’ However, there is a glitch. As you know, LLCs can be of several types, and the tax filings are diverse as well. In some cases, you don’t need to have an EIN to file your taxes. In certain cases, you absolutely need it. Let’s get to the options you may have if the deadline is near and you’re still not sure how to file your taxes without an EIN.
Single-member LLCs Do Not Need an EIN
If you run a single-member LLC, the IRS considers it a ‘disregarded entity’. That means you do not have to file a business tax. Your earnings and expenses related to the LLC will be included in the personal income tax return file (Form 1040). In this case, the LLC does not need to have an EIN before filing taxes.
It is a similar case for the sole proprietorships. Since they do not have any employees, they can file their taxes without an EIN. They can file their taxes before the deadline with their Social Security Number (SSN). For both single-member LLCs and sole proprietorships, Form 1040 (Schedule C for Sole Proprietorship) is enough. Before you file your taxes as a single-member LLC, be aware of how to pay yourself as an LLC.
Partnership/Multi-member LLC/Corporation
If you run a multi-member LLC, a Partnership (Form 1065), or a Corporation, you cannot file your taxes without an EIN. Besides, if your business has employees, you must have the EIN before you file your taxes. As per the IRS, if you have already applied for and are now waiting for your EIN to arrive, you can still file the tax return. All you have to do is write “Applied For” and the application date in the space shown to enter the EIN details.
If by the time your payment is due, you still haven’t received your EIN, you can pay the dues at the IRS Service Centres across 50 states. The money order or check should be payable to the IRS. Alongside, you need to show your name (as mentioned on the Form SS4), address, type of tax, time period, and the EIN application date.
Alternative Solutions While You Wait for an EIN
There are some alternative solutions for you to try while you wait for your EIN to arrive. The least expected solution is to wait until you receive the EIN and pay the late payment penalty. This option is not recommended. There is a way to avoid the penalty. You can file an extension or make an advance payment of the dues. Here’s how you can do it!
File a Tax Extension with the IRS
Before we start talking about the extension, let me clear this one up. Tax filing extension does not mean extending the payment due date; it means extension of the filing due date. If you’re supposed to pay taxes by April, you must pay them on time. The extension is given until October to the entity to delay the return filing, not the payment.
There are three ways one can request a tax filing extension:
- Use Free Filing Option
The first option you have is to use IRS Free Filing. There is no income limit here. You have two options: Guided tax software and Fillable Forms. For the Guided tax option, the gross income limit is $89,000 or less, whereas there is no income limit in the Fillable Forms option.
You can file (using an authorised partner of the IRS) your tax return as a free filer online before your deadline. Once the filing is completed, the IRS confirms the approval via email.
- Pay Online and Tick the Extension Box
The second and most convenient option is to make an online payment before the deadline to avoid the late-filing penalties. If you’re waiting for the EIN and the deadline is approaching, you can just calculate the dues and make an online payment.
There is a checkbox that you need to tick off by mentioning that it is a payment made for a file extension. This way, the entity does not have to file a separate tax extension form. They can get confirmation after making the payment and ticking the appropriate extension option.
- Extension By Mail – Individual and Business
The last option is to file an extension by mail. There are two separate forms for tax extension filing. One for an individual and another for a business.
- For Individuals: Form 4868 should be filed with the IRS to request a tax extension if you’re an individual or have a single-member LLC. Read about Form 4868 on the IRS official site.
- For Businesses: Form 7004 should be filed with the IRS if a business entity wishes to extend its tax return filing. It should be noted that this form is eligible for some businesses, not all. Please read about Form 7004 and the guidelines before applying for the extension. For the corporations, Form 1138 is required for the extension of the tax payment due to a net operational loss.
Contact the IRS Directly for Further Assistance
This is the last resort for any business or an individual to attempt. If you fail to attempt any other options mentioned above, it is better to contact the IRS directly for further assistance. Instead of mail, fax or email, call them over the phone to get someone directly.
IRS Business and Speciality Tax Line and EIN Assistance number is 800-829-4933. The official time for calling is Monday to Friday, 7 AM to 7 PM (Eastern Time). For residents in Alaska and Hawaii, they follow the Pacific Time. Before you reach out to the IRS team, be prepared with the details that may be required for verification of the business. Name of the business (as per the Form SS-4), Date of your EIN application, Application method (online or offline), and a copy of your SS-4 form.
Reasons for an EIN to Get Delayed
There may be several reasons why an EIN gets delayed for a business entity. The most common reason is if there is a mismatch of information on the Form SS-4. Your name, address, and other details must match the supporting documents submitted while applying for the EIN. Starting from a spelling of the name and address, to merely a stroke in the house number, everything must be matched with the documents you submitted.
Another common reason is the time of application. In the peak season, the IRS system gets stuck, and applications get cued for a long time. In that case, many applications are stuck in the system before it starts processing. Hence, issuance of the EIN gets delayed, too. There are several issues (referred to as references) that can happen to delay or cancel the EIN. Take a look at the EIN Reference Numbers and Solutions for a clearer picture.
In Conclusion
Filing taxes before receiving an EIN is not recommended if you own a business, especially if you have employees. It is legally and practically not possible, as per the rules of the IRS. However, if you are about to miss the deadline, you must do something to avoid the penalties. In that case, either you write “Applied For” and submit the details of the date and Form SS-4, or you extend the filing time. The article focuses on options that are commonly used by taxpayers in such situations. It is always wise to consult an attorney or legal professional before you make any decision.